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V2405-17 ·25 September 2017 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may qualify under LIS special regime if participation and economic motives are met

Residents in Spain inquire whether transferring shares between companies can qualify for the LIS special regime. The DGT confirms this is possible if the required participation percentages are met and the transaction has valid economic motives.

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2017-09-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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